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3979 Uppsatser om Accounting by change - Sida 19 av 266

Drivet bakom klivet - en studie av drivkrafterna bakom steget från näringsliv till ideell sektor

The Swedish nonprofit sector is experiencing a sectoral change, moving closer to the corporate sector to become more commercialized. The recruitment of leaders with corporate experience constitutes one of the factors influencing this development. Hence, to create an understanding of this sectoral change, the thesis aims to investigate the motivational forces underlying the leaders' decisions to work within the nonprofit sector. Additionally, the thesis seeks an understanding of why the leaders' decisions were made later in their careers. Through conducting qualitative interviews with leaders representing top management of six humanitarian organizations in Sweden, the study finds that nonprofit leaders with corporate background, analogous to volunteers and employees, are motivated by a sense of relatedness to the vision of the organization.

Luftfartsverket till LFV : En studie i ett förnyande av ett varumärke

The 1st of January this year the state owned Swedish Luftfartsverket changed their name into the shorter name LFV. The shorter LFV is a more modern version in terms of that the name is a proof of that the classic organisation of the state, Luftfartsverket, with this stepbreaks through boarders and finds new ways. Plans have existed before but since 2005 when Luftfartsverket lost its assignments from the government and become a state owned business corporation, the plans have intensified. Now, also for all the employees, it isgetting obvious that something is going on in the organisation.The purpose of this paper is to see how this newly made change of name and logotype have been recieved and how it has effect the strategic choosen respondents within the organisation LFV. These choosen respondents have thorough knowledge of the organisation of LFV.

Freight forwarding firms (3F), stuck in the middle or outpacing the competition

This paper discusses the strategy and strategic change in the Swedish freight forwarding business and analysis factors that influence the forces of the business. Three companies of various sizes are chosen to be investigated as a case study, outline that cost leadership and differentiation are both important strategies for companies to compete in the market. However, companies outpacing competition do not only pursue either of the two strategies, the need the ability to add one (cost leadership) to the other (differentiation) in relationship to environmental change over time..

Myndigheter i förändring - En analys av organisationsförändringar i Skatteverket och Statistiska centralbyrån

The aim of this thesis is to study why Swedish authorities do organizational changes. Two organizations are analyzed; The Swedish Tax Agency (Skatteverket) and the National Statistics Office of Sweden (Statistiska centralbyrån). A qualitative method, consisting mainly of interviews with key officials, is employed to study two aspects of organizational change: first, the main reasons for changing the organization and, second, how the process that preceded the actual change was carried out. Furthermore, two different theoretical perspectives are used to construct a basis for the analysis. One of the perspectives assumes a social constructivist approach, while the other is rationalistic inspired.

"Och vilka ska förändra näringslivet om inte kvinnorna?": En studie av fyra kvinnliga entreprenörer som arbetar med förändringsarbete

Sweden is described as one of the most forward-thinking countries in the world when it comes to equal opportunities, yet still management is being dominated by men. Looking at entrepreneurship and gender, the author has written four herstories about female entrepreneurs working, through enterprise, to bring about change to the male domination of top level management. The primary purpose of this master's thesis has been to look at theories on entrepreneurship/ management and gender to analyse how the entrepreneurs relate to their roles as [i] entrepreneurs, [ii] agents of change, and [iii] women. The findings show that they attach particular emphasis to their roles as entrepreneurs. As regards the work for change, being female is described as both advantageous and irrelevant, or insufficient.

Human Resource: involvering av personal : "alla ska med"

Our surrounding world is constantly changing and to be able to keep up with the fast pace of change organizations need to be prepared to transform as well. If there is a need for an organization to undergo a change process, the people constituting the organization also need to be prepared to change their behavior. In order for the change process to turn out successful, it is of the utmost importance that all employees are given the chance to take part in the process. The challenge for leaders during a change process is, therefore, to ensure that their employees actively get involved.The purpose of this study is to apply Human Resource (HR) theories on to an organization in order to critically review how leaders in practice, can involve their employees, on the basis of a change process.The study is a qualitative case study, the empirical material has been collected at Falkenbergs Sparbank with the help of one unstructured interview with an employee at the marketing department and four semi structured interviews with the office managers.Relationship oriented leadership is beneficial to use during change since it advocates an open relationship between co-workers and exchange of information and knowledge. Relationship oriented leadership is considered to be a good leadership style if organizations wants to turn Human Resource theories in to practice.

Den bortglömda arbetslösheten? : En undersökning av hur socialdemokraterna beskriver sin ekonomiska politik under 1970-, 80- och 90-talet

The economic policy of the Swedish Social Democrats has undergone major changes during the last thirty years. From using a so-called Keynesian policy to promote full employment in the economy, the Social Democrats have switched to a more monetaristic policy to promote low inflation instead. What I intend to do with this study is to see if the policy change also can be noticed in how the party describe their own policy. Have the Social Democrats been open and transparent with their change in priorities, or have they tried to hide this in their rhetoric?The purpose of this thesis is to examine if one can notice a change from a Keynesian to a monetaristic policy in the Social Democrat?s descriptions of their economic policy.

Big bath accounting i samband med goodwillnedskrivningar

AimThe aim of this study is to through managers in eldercares deskriptions of the systematic qualityleadingsystem examine the implementation process of this system in the eldercare in the municipality of Halmstad.  BackgroundIn this paper the background explains elderly care and social work context, leadership in change and implementation processes. The theoretical frame illustrates Vedungs implementation theory and Webers model of bureaucracy MethodTo collect empirical data for this study, a qualitative research design was used in which eleven managers within Halmstads municipality home care management stood as respondents. ResultThe respondents highlighted a variety in the use of the systematic quality management system tool. The result describes that several obstacles were experienced in the use of the systematic quality system. ConclusionBased on the descriptions the respondents gives of the implementation process of the systematic quality management of Halmstad municipality home care management, the conclusion can be drawn that the implementation process has not resulted in the employees making use of systematic quality management in practice. The systematic quality management system that will ensure the quality of the care work is thus used to a limited extent..

Marknadsanpassning : hot eller möjlighet?

Making the work in the public sector more efficient is something that has been seen as necessary during the later years. One way to do this on municipal level has been to apply solutions former used mostly by private companies. The organisational parts have also been adjusted to existing conditions in this work of change. For example more and more municipalities have come to use the purchaser-supplier model since the beginning of the 1990's. Norrköping, Linköping and Motala have been chosen in this essay for a closer study of the effects of the changes of the 90's, from an efficiency point of view.

Förändringsstrategier vid övergången till ett kontantlöst banksystem

Title:Change strategies in the transition towards a cashless banking systemLevel:Final assignment for Bachelor Degree in Business AdministrationAuthor:Elin Lånström och Vildana SmailagicSupervisor:Stig SörlingDate:August 2013Aim:In our study, we compare what it is that drives a bank to implement changes in their business, what problems these changes may bring, and how organizations deal with these. We do this by studying how different banks choose to relate to the handling of cash.The questions we ask ourselves are:? What lies behind the decision to make changes in cash management?? How is the change implemented in practice?? What do banks think this change will mean for the future?Method:The study was conducted with the help of a qualitative scientific method. We conducted interviews with representatives of four banks, and made use of secondary data in the form of scientific literature and scientific articles.Result & Conclusions:Organizations implement changes in order to adapt and achieve balance with their environment but also within the organization itself. Our study shows that the decision to introduce cashless branches is mainly a result of banks' efforts to become more cost efficient.

Ett samspelt Samhall? En studie av ett avkastningskravs inverkan på en organisations interna styrning: A synchronized Samhall? A study of the impact of an imposed return-on-equity requirement on the management control mechanisms of an organization

The aim of this study is to examine and analyze how management control mechanisms evolve within an organization when a requirement of return on equity is imposed, as well as why the mechanisms evolve the way they do. A case study was performed on Samhall, a Swedish state-owned company, which has the aim to help people with disabilities develop by providing meaningful work. The framework provided by Samuelsson, defining five means of control in organizations was used to structure the study. Further, theories within New Public Management have been used to provide the reader with a proper background to the research area. Theories from the institutional field of organizational research have also been used to provide further depth to our analysis.

En studie om svenska börsnoterade fastighetsbolag : hur väl lämnas upplysningar om förvaltningsfastigheters värdering och varför kan detta skilja sig åt?

Property companies? results are affected by unrealized changes in value of properties. Since market values are never completely reliable there is always a risk with revaluation with property´s value. The fair value is determined only when a sale is completed. The paper studies how well the Swedish listed property companies reported under the accounting standard, IAS 40.

Ungdomars erfarenhet av livsstilsförändring

It is reported that adolescents' health is deteriorating, when their mental illness has increased. Adolescents' social conditions have also become worse. The mental illness is linked to the individual living conditions. The purpose of this study is to investigate which factors adolescents experience have been contributing to making a lifestyle change. The apparent factors can be used to promote adolescents´ health.

Regionkontor i Bryssel, En studie om regionala mål, medel och samarbeten i den europeiska sfären

The base for the study is laid during an internship at a regional office in Brussels. The study initially concentrates on the function and activities of different regional offices located in Brussels, in order to answer the core question.The main focus is to reveal an eventual change of cooperation patterns between different regional offices, and in particular the eventual redirection away from a main cooperation between offices deriving from the same national state.Through an empirical material, based on a series of interviews, an analysis is made using three hypotheses concerning the patterns of cooperation among regional offices.The notion of a coming change stated by, in particular, two older studies is used as a theoretical steppingstone with the conclusion that a change, in the way offices collaborate, has taken place..

Lean control. What's it all about? En undersökning av kontrollmekanismer vid lean.

Bakgrund och problem: Dagens företag verkar i en osäker och dynamisk miljö där marknaden ställer allt högre krav på snabba förändringar och anpassningar till kundernas behov. För att möta denna dynamiska omgivning har en rad nya produktionsfilosofier introducerats. En av dessa som fått stor uppmärksamhet och vars användning ökat är lean.Under senare år har det kommit att riktas stark kritik mot tillämpningen av traditionell ekonomistyrning och att denna kan vara skadlig vid tillämpningen vid lean. Andra forskare tar det steget längre och ställer sig frågan om det finns någon plats för ekonomistyrningen vid operationella koncept.Som ett svar på ovanstående kritik introducerades lean accounting, ett ämne som fortfarande är hårt debatterat inom managementlitteraturen. Andra forskare skiljer här på lean accounting och lean control, där lean control fokuserar på output, behavioral samt social control.

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